Advancing the Profession Through Research: 2026 Grant Recipients Announced

Three research teams representing four U.S. universities were recently named recipients of NASBA’s 2026 Accounting Education Research Grants. Collectively, their research will advance knowledge of audit quality, explore the impact of private equity investment in accounting and address how the use of artificial intelligence (AI) in financial reporting affects audit risk.

The 2026 grant recipients include:

Virginia Commonwealth University — Aarati Nepal, doctoral student, and Lindsay Andiola, CPA, Ph.D., associate professor, received $6,770 for their study, Audit Client Inquiry: The Effects of Generative AI and Auditor Rank on the Client’s Persuasive Communication. Their research will examine how generative AI influences communication between audit clients and auditors, with findings expected to help firms strengthen auditor skepticism and develop new training and review practices.

University of Connecticut — Tuan Doan, Steven Utke, Ph.D., Ying Zhou, Ph.D., and Youli Zou, Ph.D., received $14,115 for The Consequences of Private Equity Investment in Accounting. The team’s study will explore how private equity investment is reshaping accounting firms, including its effects on growth, talent acquisition, mergers and acquisitions, audit quality, operational efficiency and profitability, providing timely insights for the profession and regulators.

Alabama A&M University and Grambling State University — Joseph Reid, Ph.D., and Kelley Duncanson, Ph.D., of Alabama A&M University, and Cynthia Lloyd, Ph.D., J.D., CPA, of Grambling State University, received $14,115 for Client-Side AI Adoption and Financial Statement Audit Quality: An Empirical Investigation of How AI in Client Financial Reporting Processes Affects Audit Risk. Their research will investigate how organizations’ use of AI influences audit risk, audit quality and auditor decision making, helping inform future auditing practices, AI-related continuing professional education (CPE), and regulatory policy.

Established in 2011 and spearheaded by the NASBA Education Committee, the grant program supports research that advances accounting education and helps educators, regulators and practitioners navigate a rapidly evolving profession. Approximately $325,000 in academic research funding has been awarded nationwide since the program’s inception.

The 2027 Call for Proposals is open now through March 3, 2027 (11:59 p.m. CT). Applicants must be affiliated with a U.S. academic institution. Suggested research interest areas include Artificial Intelligence (AI), Private Equity (PE), Continuing Professional Education (CPE) hours and the CPA Pipeline. Post-doctoral researchers and professors seeking funding are encouraged to submit grant proposals for consideration prior to the deadline. The 2027 grant recipients will be announced in summer 2027.

For additional information, including a full program description, eligibility requirements, research topics and details on past recipients, visit: https://nasba.org/education/researchgrants/. For questions regarding the program, email: [email protected].